Public Sector Governance and Accountability Series: Budgeting and ...

542 Index
HIPC debt relief, budgetary treatment
of, 78b
methods and practices in budgeting,
132
monitoring and evaluation of budget
in, 425
MTEF in, 241f
protection of revenues from theft or
misappropriation in, 431n4
road fund, 67, 68b
good governance, importance of, 53–55
government
“black box” funds, 65–66
defined, 58–59
in fiscal framework, 257
importance for budget reform in
Africa, 399–400
intergovernmental system in South
Africa, 506–8
liabilities, 73–75, 74t
loan guarantees, 76–77
loans, 79–80
petty corruption in local governments,
393–94
policy-budget link, 60
Wagner’s Law, 388, 430n2
“Gray Rabbits,” 451
Group of Eight (G8) call for PFM code,
359, 361, 381
Guatemala, 459
Haiti, 459
Harrod-Domar model, 248
Heavily Indebted Poor Countries (HIPC)
initiative
budget reform and, 396–97b
budgetary treatment of debt relief
under, 77, 78b
fiduciary risks and, 55
pro-poor spending requirements,
earmarking expenditures for,
250–52
procurement standards, 391
Heeks, Richard, 326–27
Heidenhof, Guenter, 331
Hepworth, Noel, 188, 196, 199
HIPC. See Heavily Indebted Poor
Countries (HIPC) initiative
Hirschman, Albert O., 355n31, 438
Hong Kong (China), 394
human capital
accrual accounting, capacity
constraints on, 196
cash management, responsibility
for, 319
databases for payroll and personnel,
management of, 303
execution of budget, distribution of
responsibilities for, 289–95
finance ministries and, 302–3
fiscal control of personnel
expenditures, 301–3
postconflict countries, wages, salaries,
and pensions in, 446–47
preparation and approval of budget,
leadership and staff roles in,
260–63
South Africa case study, 522
training in performance budgeting, 174
Hume, David, 189
Hyden, Goran, 353
IBEX. See under Ethiopia
Iceland, 387, 390
IFAC (International Federation of
Accountants), 179, 183
IFMISs (integrated financial
management information systems).
See automated public financial
management systems
IMF (International Monetary Fund), 47,
179, 182, 183, 285b
implementation of budget. See execution
of budget
imprest systems, 311f, 312–13
incremental line-item budgeting systems,
112–18, 138–39, 140t, 244–45
India
automated public financial
management systems, 352,
355n15
capital budgeting, 91, 102
execution of budget, 321n16
legislative role in approval of
budget, 274
Ministry of Finance, EBFs held by, 65